New Jersey Statutes Title 54. Taxation 54 § 40B-3.7

a. Every vapor business required to collect tax under P.L.2019, c.147 (C.54:40B-3.3 et al.) shall on or before the 20th day of each month, make and file a return for the preceding month with the director. The return shall show the total receipts from sales of container e-liquid and the amount of tax required to be collected and paid with respect to such amount.

b. The director may permit or require returns to be made covering other periods and upon such dates as the director may specify. In addition, the director may require payments of tax liability at such intervals and based upon such classifications as the director may designate. In prescribing other periods to be covered by the return or intervals or classifications for payment of tax liability, the director may take into account the dollar volume of tax involved as well as the need for ensuring the prompt and orderly collection of the taxes imposed.

c. The form of returns shall be prescribed by the director and shall contain such information as the director may deem necessary for the proper administration of this act. The director may require amended returns to be filed within 20 days after notice and to contain the information specified in the notice.